Form ST-A-117 "Industrial Users Blanket Certificate of Exemption" - Maine

What Is Form ST-A-117?

This is a legal form that was released by the Maine Department of Administrative and Financial Services - a government authority operating within Maine. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2013;
  • The latest edition provided by the Maine Department of Administrative and Financial Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form ST-A-117 by clicking the link below or browse more documents and templates provided by the Maine Department of Administrative and Financial Services.

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Download Form ST-A-117 "Industrial Users Blanket Certificate of Exemption" - Maine

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MAINE REVENUE SERVICES
SALES/EXCISE TAX DIVISION
INDUSTRIAL USERS
BLANKET CERTIFICATE OF EXEMPTION
For purchases of Tangible Personal Property for Use in Production
Under Sections 1760(9-D), (29), (30), (31), (32), and (74) of the Maine Sales and Use Tax Law.
I hereby certify that the Purchaser listed below holds valid Seller’s Registration Certificate No.____________________, issued
pursuant to the Sales and Use Tax Law, is engaged in the production of ______________________________, and that tangible
personal property to be purchased from ________________________________ is exempt for the reason(s) indicated below:
[ ]a.
To become an ingredient or component part of tangible personal property either in the production of tangible
personal property for later sale or lease, other than lease for use in this State, or in the production of tangible
personal property pursuant to a contract with the United States Government or any agency thereof. § 1760(74)
[ ]b.
To be consumed or destroyed or to lose its identity directly and primarily either in the production of tangible personal
property for later sale or lease, other than lease for use in this State, or in the production of tangible personal property
pursuant to a contract with the United States Government or any agency thereof. § 1760(74)
[ ]c.
Constitutes machinery and equipment, or repair or replacement parts, to be used by me directly and primarily in either the
production of tangible personal property for sale or lease, the production of tangible personal property pursuant to a contract
with the United States Government or any agency thereof or in the generation of radio and television broadcast signals by
broadcast stations regulated under 47 Code of Federal Regulations, Part 73. § 1760(31)
[ ]d.
Constitutes machinery and equipment, or repair or replacement parts, to be used by me directly and exclusively in research
and development in the experimental and laboratory sense or machinery, equipment, instruments and supplies to be used by
me directly and primarily in biotechnology applications. § 1760(32)
[ ]e.
Is fuel or electricity for use at a manufacturing facility (95% of the sale price is exempt)
Meter/Account Number(s) _______________________. § 1760(9-D)
[ ]f.
To be used as part of or for the construction, repair or maintenance of a water or air pollution control facility, certified as
such by the Commissioner of the Department of Environmental Protection. § 1760(29)-(30)
On behalf of the Purchaser listed below, I further certify that the Purchaser assumes full liability for payment to the State of Maine of
any use taxes, together with penalties and interest, that may later be determined to be due on any purchases covered by this certificate
because of a taxable use of the property.
_________________________________
_______________________________________
NAME OF PURCHASER
DATE
_________________________________
_______________________________________
SIGNATURE
TITLE
NOTICE TO RETAILERS:
Retailers making exempt sales covered by this certificate must appropriately mark or stamp all invoices
to indicate they are exempt sales. For items a through d and f above, the words “Maine Sales Tax Exempt” will satisfy this
requirement. For item e above, the words “Fuel/electricity used at a manufacturing facility” will satisfy this requirement.
The certificate may also be used for occasional exempt purchases rather than blanket use by filling out as far as applicable, striking
out the word “Blanket” and listing on the reverse side the date of order and the quantity and description of the tangible personal
property ordered; or by incorporating the purchase order by reference to this certificate, as by listing date and order number.
ST-A-117
Rev. 10/1/13
MAINE REVENUE SERVICES
SALES/EXCISE TAX DIVISION
INDUSTRIAL USERS
BLANKET CERTIFICATE OF EXEMPTION
For purchases of Tangible Personal Property for Use in Production
Under Sections 1760(9-D), (29), (30), (31), (32), and (74) of the Maine Sales and Use Tax Law.
I hereby certify that the Purchaser listed below holds valid Seller’s Registration Certificate No.____________________, issued
pursuant to the Sales and Use Tax Law, is engaged in the production of ______________________________, and that tangible
personal property to be purchased from ________________________________ is exempt for the reason(s) indicated below:
[ ]a.
To become an ingredient or component part of tangible personal property either in the production of tangible
personal property for later sale or lease, other than lease for use in this State, or in the production of tangible
personal property pursuant to a contract with the United States Government or any agency thereof. § 1760(74)
[ ]b.
To be consumed or destroyed or to lose its identity directly and primarily either in the production of tangible personal
property for later sale or lease, other than lease for use in this State, or in the production of tangible personal property
pursuant to a contract with the United States Government or any agency thereof. § 1760(74)
[ ]c.
Constitutes machinery and equipment, or repair or replacement parts, to be used by me directly and primarily in either the
production of tangible personal property for sale or lease, the production of tangible personal property pursuant to a contract
with the United States Government or any agency thereof or in the generation of radio and television broadcast signals by
broadcast stations regulated under 47 Code of Federal Regulations, Part 73. § 1760(31)
[ ]d.
Constitutes machinery and equipment, or repair or replacement parts, to be used by me directly and exclusively in research
and development in the experimental and laboratory sense or machinery, equipment, instruments and supplies to be used by
me directly and primarily in biotechnology applications. § 1760(32)
[ ]e.
Is fuel or electricity for use at a manufacturing facility (95% of the sale price is exempt)
Meter/Account Number(s) _______________________. § 1760(9-D)
[ ]f.
To be used as part of or for the construction, repair or maintenance of a water or air pollution control facility, certified as
such by the Commissioner of the Department of Environmental Protection. § 1760(29)-(30)
On behalf of the Purchaser listed below, I further certify that the Purchaser assumes full liability for payment to the State of Maine of
any use taxes, together with penalties and interest, that may later be determined to be due on any purchases covered by this certificate
because of a taxable use of the property.
_________________________________
_______________________________________
NAME OF PURCHASER
DATE
_________________________________
_______________________________________
SIGNATURE
TITLE
NOTICE TO RETAILERS:
Retailers making exempt sales covered by this certificate must appropriately mark or stamp all invoices
to indicate they are exempt sales. For items a through d and f above, the words “Maine Sales Tax Exempt” will satisfy this
requirement. For item e above, the words “Fuel/electricity used at a manufacturing facility” will satisfy this requirement.
The certificate may also be used for occasional exempt purchases rather than blanket use by filling out as far as applicable, striking
out the word “Blanket” and listing on the reverse side the date of order and the quantity and description of the tangible personal
property ordered; or by incorporating the purchase order by reference to this certificate, as by listing date and order number.
ST-A-117
Rev. 10/1/13